박사
창업자 가족의 경영참여가 이익조정과 가치관련성에 미치는 영향 = The Effects of Founding Families Participation on the Earnings Management and the Value-Relevance
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저자
천정애
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형태사항
26cm: 124 ;
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일반주기
지도교수:김정연
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학위논문사항
경영학과 회계학전공,, 울산대학교 :, 학위논문(박사)-, 2010. 8
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발행지
울산 :
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언어
kor
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출판년
2010
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발행사항
울산대학교,
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주제어
가치 관련성
이익조정
'
창업자 가족의 경영참여가 이익조정과 가치관련성에 미치는 영향 = The Effects of Founding Families Participation on the Earnings Management and the Value-Relevance' 의 주제별 논문영향력
논문영향력 요약
주제 |
|
동일주제 총논문수 |
논문피인용 총횟수 |
주제별 논문영향력의 평균 |
848
|
0
|
|
주제별 논문영향력
논문영향력
주제 |
주제별 논문수 |
주제별 피인용횟수 |
주제별 논문영향력 |
주제어 |
가치 관련성
|
253
|
0
|
|
이익조정
|
595
|
0
|
|
계 |
|
848
|
0
|
|
* 다른 주제어 보유 논문에서 피인용된 횟수 |
0
|
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'
창업자 가족의 경영참여가 이익조정과 가치관련성에 미치는 영향 = The Effects of Founding Families Participation on the Earnings Management and the Value-Relevance' 의 참고문헌
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회계부정기업의 특성에 관한 연구 : 감리지적기업을 중심으로
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재량적 발생액이 이익구성요소의 정보효과에 미치는 영향
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이익조정과 조세조정이 회계이익과 과세소득의 차이에 미치는 영향
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이익조정 측정치로서 회계이익과 과세소득 차이 변수의 유용성
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순자산의 순전성 감소항목의 가치평가: 재평가적립금, 이연자산 및 자본조정을 중심으로
백원선
송인만
순자산의 순전성 감소항목의 가치평가 : 재평가적립금
[2000]
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Use of in Accounting Research : Measuring Changes in Value Relevance over the Last Four Decades
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UltimateOwnership, Income Management, and Legal and Extra-LegalInstitutions
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Tunneling or value added?
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Theory of the firm: managerial behavior, agency costs and ownership structure
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TheSeparation ofOwnership and Controlin EastAsian Corporations
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ThePricing ofDiscretionary Accrual
Subramanyam
The Pricing of Discretionary Accrual
[1996]
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TheEffectofAuditQuality on Earnings Management
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The quality of accruals and earnings:The role of accrual estimation errors
Dechow, P
The Quality of Accruals and Earnings : The Role of Accrual Estimation Errors
[2002]
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The Value Relevance of SFAS No.95 Cash Flow from Operations as Assessed by Security Market Effects
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The Valuation of Defferd Taxes
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The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
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The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting : Another View
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The Impact of Inside Ownership Concentration on the Trade-off between Financial and Tax Reporting
Klassen.K.J
The Impact of Inside Ownership Concentration on the Trade-Off between Financial and Tax Reporting
[1997]
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The Effect of Growth on the Value Relevance of Accounting Data
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The Effect of Firms' Financial Disclosure Policies on Stock Prices
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The Effect of Earnings Management on the Value Relevance of Accounting Information
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The Conservatism Principle and the AsymmetricTimeliness of Earnings
Basu, S.
The Conservatism Principle and the Asymmetric Timeliness of Earnings
[1997]
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The Boundaries of Financial Reporting and How to Extend Them
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Separation of ownership and control
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Relative Valuation Roles ofEquity Book Value and Net Income as a Function of Financial Health
Barth
W.Beaver
W.Landsman
Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health
[1998]
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Performance matcheddiscretionary accrual measures
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Ownership Preferences, Competitive Heterogenity, and Family-Controlled Business
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Owner as manager: Extended horizons and the family firm
James
Owner as Manager
[1999]
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Managerial Ownership, Accounting Choice and Informativeness of Earnings
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Management Ownership andMarket Valuation: an Empirical Analysis
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Incentives versus Standards : Aroperties of Accounting Income in Four East Asian Countries
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Have Financial Statements Lost theirRelevance?
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Founding-family ownership and firm performance: evidence from the S&P 500
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Founding family ownership and earnings quality
Wang
Wang, D.
Founding Family Ownership and Earnings Quality
[2006]
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Founding Family Ownership and the Agency Cost of Debt
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Ferreting out Tunneling : An Application to Indian Business Groups
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Fair Value Accounting for Commercial Banks : An Empirical Analysis of SFAS No.107
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Executive Compensation Contracts of Family Firms, Working Paper
Chen
Executive Compensation Contracts of Family Firms
[2005]
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Equity Incentives and Earnings Management
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Earnings,Book Values, and Dividends in Security Valuation
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Earnings and Dividend Informativeness When Cash Flow Rights are Separated from Voting Rights
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Earnings Management of Seasoned Equity Offering Firms in Korea
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Earnings Adaptation and Equity Value
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Earning Management during Import Relief Investigations
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Does Size Matter? The Influence of Large Clients on Office Level Auditor Reporting Decisions
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Does Corporate Governance Affect Firms' Market Values?
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Detecting Earnings Management
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Decentralization of the Firm : Theory and Evidence
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Debit Covenant Violation and Manipulation of Accural
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Corporate Ownership Structure and the Informativeness of Earnings
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Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia
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Corporate Ownership Around the World
Porta
Corporate Ownership Around the World
[1999]
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Corporate Governance and Firm Profitability;Evidence fromKorea before the Economic Crisis
Joh
Corporate Governance and Firm Profitability: Evidence from Korea before the Economic Crisis
[2003]
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Corporate Governance and Expected Stock Return : Evidence from Germany
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Corporate Disclosures by Family Firms
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CommentaryonEarningsManagement
Schipper
Commentary on earnings management
[1989]
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Changes in the Value-Relevance of Earnings and Book Values over the Past Forty Years
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Audit Committee,Board of Director Characteristics and Earnings Management
Klein
Audit Committee
[2002]
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An Empirical Evaluation of Accounting IncomeNumbers
Ball
P.Brown
An Empirical Evaluation of Accounting Income Numbers
[1968]
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Agency Relationships in Family Firma : Theory and Evidence
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A review of the earnings management literature and its implications for standard setting
Healy
Wahlen
A Review of the Earnings Management Literature and its Implications for Standard Setting
[1999]
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A Survey of Corporate Governance
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2010), 자본시장에서의 회계정보 유용성, 신영사
2010)
[2003]
'
창업자 가족의 경영참여가 이익조정과 가치관련성에 미치는 영향 = The Effects of Founding Families Participation on the Earnings Management and the Value-Relevance'
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